I would suggest that it's much more than faint praise. As I said in my opening remarks, I commend the Department of Finance for getting this legislation on the table; however, with such a huge piece of draft legislation, it's not unusual that there will be some technical deficiencies.
In particular, there is some draft legislation contained in this bill that is clearly incomprehensible—I mean the non-resident trust rules in section 94. I don't know about any of my fellow panel members, but I could probably count on my left hand how many people there are in Canada who know this stuff inside and out.